000 00960nab a2200217 c 4500
999 _c150472
_d150472
003 ES-MaIEF
005 20250319100256.0
007 ta
008 250319t2024 xxu||||| |||| 00| 0eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _970561
_aSubramanian, Prita
245 1 4 _aThe commensurate with income standard in transfer pricing
_c by Prita Subramanian and Thomas Zollo
520 _aIn this article, Subramanian and Zollo examine the evolution of the commensurate with income standard, its current and prospective application, and its practical implications for taxpayers.
650 4 _948095
_aPRECIOS DE TRANSFERENCIA
650 4 _947378
_aINGRESOS FISCALES
650 4 _941169
_aCONTRIBUYENTES
650 4 _954031
_aPRINCIPIO DE PROPORCIONALIDAD
700 1 _966176
_aZollo, Thomas
773 0 _9173020
_oOP 138-Bis/2024/116/11
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 116, n. 11, December 16 2024, p. 1709-1734
942 _cART